SENATE AMENDED
PRIOR PRINTER'S NOS. 2805, 3125, 3456, PRINTER'S NO. 3559
3539
No. 2007 Session of 2003
INTRODUCED BY MUSTIO, T. STEVENSON, TURZAI, ARGALL, CAPPELLI,
DALLY, DENLINGER, HUTCHINSON, METCALFE, PAYNE, REED,
REICHLEY, SAYLOR, WILT, HABAY, YOUNGBLOOD, DALEY, SCAVELLO,
J. EVANS, COSTA, MAHER AND LEWIS, OCTOBER 16, 2003
AS AMENDED ON THIRD CONSIDERATION, IN SENATE, MARCH 24, 2004
AN ACT
1 Amending the act of March 7, 1901 (P.L.20, No.14), entitled "An <--
2 act for the government of cities of the second class,"
3 further providing for duties of the city controller.
4 AMENDING TITLE 53 (MUNICIPALITIES GENERALLY) OF THE PENNSYLVANIA <--
5 CONSOLIDATED STATUTES, PROVIDING FOR DUTIES OF CITY
6 CONTROLLERS IN CITIES OF THE SECOND CLASS AND FOR STATEMENTS <--
7 OF RECEIPTS AND EXPENDITURES.
8 The General Assembly of the Commonwealth of Pennsylvania
9 hereby enacts as follows:
10 Section 1. Section 1 of Article VIII of the act of March 7, <--
11 1901 (P.L.20, No.14), referred to as the Second Class City Law,
12 is amended to read:
13 Section 1. The city controller shall be the head of this
14 department; he shall hold his office for a term of three years,
15 and until his successor shall be duly chosen and qualified.
16 The city controller shall:
17 I. Prescribe the form of reports and accounts to be rendered
18 to his department, and shall have the inspection and revision of
1 the accounts of all other departments and trusts.
2 II. Audit the accounts of the several departments and trust,
3 and all other accounts in which the city is concerned, including
4 accounts of any authorities having a majority of board members <--
5 appointed by city officials; and submit annually to councils, in
6 such manner as may by ordinance be directed but in any event no
7 later than one hundred twenty days from the end of the
8 immediately preceding fiscal year, a report of the accounts of
9 the city, verified by his oath or affirmation, exhibiting the
10 revenues, receipts and expenditures, the sources from which the
11 revenues and funds are derived, and in what manner the same have
12 been disbursed, which report shall be published in pamphlet or
13 book form.
14 III. Keep separate accounts for each specific item or
15 appropriation made by councils to each department, and require
16 all warrants to state specifically against which of said items
17 the warrant is drawn. Each account shall be accompanied by a
18 statement in detail, in separate columns, of the several
19 appropriations made by councils, the amount drawn on each
20 appropriation, the unpaid contracts charged against it, and the
21 balance standing to the credit of the same.
22 IV. He shall not suffer any appropriation to be overdrawn,
23 or the appropriation for one item of expense to be drawn upon
24 for any other purpose, or by any department other than that for
25 which the appropriation was specifically made, except on
26 transfers made by ordinance of councils; or unless sufficient
27 funds, out of which said warrant is payable, shall actually be
28 in the treasury at the time.
29 V. If any warrant presented to the controller contain an
30 item for which no appropriation has been made, or there shall
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1 not be a sufficient balance of the proper fund for the payment
2 thereof, or which for any other cause should not be approved, he
3 shall notify the proper department of the fact; and if the
4 controller shall approve any warrant, contrary to the provisions
5 hereof, he and his sureties shall be individually liable for the
6 amount of the same to the holder thereof.
7 VI. Whenever a warrant or claim shall be presented to him,
8 he shall have power to require evidence that the amount claimed
9 is justly due, and for that purpose may summon before him any
10 officer, agent or employes of any department of the city, or any
11 other person, and examine him, upon oath or affirmation,
12 relative to such warrant or claim.
13 VII. He shall also perform all duties required of him by law
14 or ordinance, not inconsistent with the provision hereof.
15 Detailed statements of the receipts and expenditures of the
16 several departments and authorities shall be made on the third
17 Monday of each month to the controller, the council and the
18 Department of Community and Economic Development. The Department
19 of Community and Economic Development shall make the statements
20 available to the public upon request and on the Internet World
21 Wide Web site maintained by the department.
22 Every contract involving an appropriation of money shall
23 designate the item of appropriation on which it is founded, and
24 shall be numbered by the controller in the order of its date,
25 and charged as numbered against such item, and so certified by
26 him, before it shall take effect as a contract, and shall not be
27 payable out of any other fund; and if he shall certify any
28 contract in excess of the appropriation properly applicable
29 thereto, the city shall not be liable for such excess, but the
30 controller and his sureties shall be liable in damages for an
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1 amount not exceeding such excess, which may be recovered in an
2 action on the case for negligence, by the contracting party
3 aggrieved: Provided, That so much of this section as enacts that
4 a contract, certified by the controller, shall not be payable
5 out of any other fund than the item of appropriation against
6 which it is numbered, shall not apply to such contracts for
7 public improvement as are referred to in Article XV, Section 1,
8 hereof.
9 The controller shall, at the end of each fiscal year, or
10 oftener if so required by councils, and also upon the death,
11 resignation, removal or expiration of the term of any officer,
12 audit, examine and settle the accounts of such officer; and if
13 he shall be found indebted to the city, the controller shall
14 state an account and file the same in the court of common pleas
15 of the proper county, together with a copy of the official bond
16 of such officer, and give notice thereof to him or his legal
17 representatives, and if any person or persons affected thereby
18 shall be dissatisfied with such settlement he or they may appeal
19 therefrom.
20 The appeal, with his or their exceptions to the account as
21 stated, verified by the oath of the person or persons appealing,
22 shall be filed in the office of the prothonotary of said court
23 within ten days after the service of notice. The appellant
24 shall, within ten days, enter security, to be approved by the
25 court, to prosecute the appeal with effect, and pay the costs
26 and the debt and interest which may appear by the judgment of
27 the court to be due to the city. The balance of account, as
28 shown by the settlement filed as aforesaid, shall constitute a
29 lien on the real estate of the officer, so indebted, and his
30 sureties from the date of the filing thereof, which lien shall
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1 continue for the period of five years from the date of filing. A
2 writ of scire facias to enforce the lien shall be issued thereon
3 within six months, which shall contain a clause warning the
4 sureties, or the executors or administrators of the officer or
5 of his sureties, to appear and make defense, and the case shall
6 thereupon be proceeded with to final judgment, according to law.
7 Notice of the audit shall be given by the controller to the
8 officer or his legal representatives, before the final statement
9 of the account, and if desired by such officer or his legal
10 representatives, opportunity shall be given for a hearing. A
11 copy of such notice, with an affidavit of the proof of service
12 thereof, shall be filed with the statement of account, as
13 evidence of service of notice.
14 Section 2. This act shall take effect in 60 days.
15 SECTION 1. TITLE 53 OF THE PENNSYLVANIA CONSOLIDATED <--
16 STATUTES IS AMENDED BY ADDING A SECTION TO READ:
17 § 3019. CITY CONTROLLER; AUDITS, ACCOUNTS.
18 IN ANY HOME RULE MUNICIPALITY WHICH, BASED ON ITS POPULATION,
19 QUALIFIES AS A CITY OF THE SECOND CLASS:
20 (1) THE CITY CONTROLLER SHALL AUDIT THE ACCOUNTS OF ANY
21 AUTHORITIES HAVING BOARD MEMBERS APPOINTED BY THE MAYOR, CITY
22 COUNCIL OR ANY OTHER OFFICIAL OF THE CITY MUNICIPALITY. SUCH <--
23 AUDITS SHALL BE SUBMITTED TO THE CITY COUNCIL AND THE
24 PENNSYLVANIA DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT <--
25 NO LATER THAN 120 DAYS FROM THE END OF THE IMMEDIATELY
26 PRECEDING FISCAL YEAR OF THE AUTHORITY.
27 (2) DETAILED STATEMENTS OF THE RECEIPTS AND EXPENDITURES
28 OF THE VARIOUS DEPARTMENTS AND AUTHORITIES HAVING BOARD
29 MEMBERS APPOINTED BY THE MAYOR, CITY COUNCIL OR ANY OTHER
30 OFFICIAL OF THE CITY MUNICIPALITY SHALL BE MADE NO LATER THAN <--
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1 THE THIRD MONDAY OF EACH MONTH FOR THE IMMEDIATELY PRECEDING
2 MONTH TO THE CITY CONTROLLER, COUNCIL AND THE DEPARTMENT <--
3 PENNSYLVANIA DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT
4 WHICH SHALL MAKE THE STATEMENTS AVAILABLE TO THE PUBLIC UPON
5 REQUEST AND ON THE WORLD WIDE WEB SITE MAINTAINED BY THE
6 DEPARTMENT.
7 SECTION 2. THIS ACT SHALL TAKE EFFECT IN 60 DAYS.
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